PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN PELAYANAN FISKUS PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of modernization of tax administration system which consist of e-
Registration, e-Filling, and e-Billing, and tax fiscal service on taxpayers’ obedience of Indonesian Kindergarten
Teachers Association, Rungkut. While, the population was 83 respondents of Indonesian Kindergarten Teachers
Association, Rungkut. The research was associative quantitative. Moreover, the data collection technique used
questionnaires as the instrument. Furthermore, the questionnaires were distributed directly to respondents of
Indonesian Kindergarten Teachers Association, Rungkut. In addition, the data analysis technique used multiple
liniear regression wiht SPSS (Statistical Package for the Social Science).The research result concluded the
implementation of e-Registration had positive effect on taxpayers’ obedience with regression coefficient of 0,360.
Likewise, e-Billing had positive effect on taxpayers’ obedience with regression coefficient of 0,442. Similarly, tax
fiscal service had positive effect on taxpayers’ obedience with regression coefficient of 0,369. On the other hand,
e-Filling did not effect taxpayers’ obedience with regression coefficient of -0,158.
Keyword: modernization, fiscal service, taxpayers’